WVC 61 - 3 - 20 A
§61-3-20a. Embezzlement by misuse of power of attorney or other
fiduciary relationship; penalty.
Any person who holds a fiduciary power of attorney or who has
a fiduciary relationship with a person and in so doing wilfully and
with intent to defraud embezzles, misappropriates or fraudulently
converts for his or her own benefit, or for the benefit of another,
the assets or property, real or personal, with which he or she has
been entrusted, or misuses or misappropriates funds from the person
to whom he or she owes a fiduciary duty or misuses any account,
line of credit or credit card of the principal for purposes not
contemplated by the terms of the power of attorney instrument or
fiduciary relationship, or for purposes not intended by the
principal in the execution of the power of attorney or for purposes
not intended by the fiduciary relationship, shall be held to have
embezzled the same and, upon conviction, shall be deemed guilty of
the larceny thereof.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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